The Mississippi Attorney General recently released an opinion discussing the taxability of bees and unprocessed bee products in the state. Miss. Atty. Gen. Op. No. 2012-00185 (Apr. 16, 2012). The petitioner, a bee producer, sells bees and bee products, such as honey in its original state, to customers in the state. In Mississippi, tangible personal property and certain services are subject to sales or use tax. However, the state specifically exempts "the sales by producers of livestock, poultry, fish or other products of farm, grove or garden when such products are sold in the original state or condition of preparation for sale before such products are subjected to any other process within a class of business or sold by a producer through an established store, as defined in the Privilege Tax Law." Miss. Code Ann. sec. 27-65-103(b). According the Attorney General, bees and bee products fall within this exemption. Therefore, sales of bees and unprocessed bee products, such as honey from the hive in its original state, are exempt from tax in Mississippi when sold by bee producers.

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